Earnings Volatility and Earning Predictability

Full article: Predictability of earnings and its impact on stock returns

The most regular earnings announcements are quarterly financial results that allow investors to revise their valuation of the firms' equity. Impact of quarterly ...

Essays on Earnings Predictability - CBS Research Portal

Accounting conservatism contributes to a more volatile earnings process, which lowers the accuracy of analysts' earn- ings forecasts. Furthermore, the ...

FINANCIAL LEVERAGE AND PREDICTABILITY OF EARNINGS

Earnings volatility and earnings predictability. Journal of. Accounting and Economics. 47: 160-181. Duarte, J., X. Han, J. Harford and L. Young. 2008 ...

Scenario-based Systematic Risk in Earnings

economic shocks are likely to have both more volatile earnings and less persistent earn- ... Earnings volatility and earnings predictability. Journal of ...

Earnings Volatility and Earnings Predictability - Semantic Scholar

Survey evidence indicates widely held managerial beliefs that earnings volatility is negatively related to earnings predictability.

Determinants of Earnings Persistence and Predictability for Lodging ...

their desired earning persistence and predictability. We view this ... Earnings volatility and earn- ings predictability. Journal of Accounting and ...

Earnings volatility, cash flow volatility, and firm value - Duke Fuqua

Given these arguments, if income smoothing via accruals is valued by investors then we expect earnings volatility to be negatively related to firm value after ...

In Search of Earnings Predictability - CARE

In addition, managers may guide the analysts in making earnings forecasts through the earning cycle (Cotter, Tuna, and Wysocki, 2006). From the First Call ...

Earnings quality measures and stock return volatility in South Africa

The study focused on smoothness that originates from the discretionary actions of managers. A positive association was found between income ...

Does Volatility Improve UK Earnings Forecasts?

DT find that earnings volatility is inversely related to earnings predictability (measured by R2) and earnings persistence (see also Nissim, 2002 for the latter) ...

Earnings Decomposition, Value Relevance and Predictability

Persistence components and their volatility play an important role in improving earnings predictability using the component model. Increasing income components ...

Earnings volatility and earnings predictability | Scilit

Earnings volatility and earnings predictability ... Top 1% in the subject of Economics. Based on the citations as of June 2024. Publisher Website · Google ...

earnings volatility and earnings predictability - SID

... volatility information also allows identifying implications of earnings volatility for earnings predictability ... EARNINGS VOLATILITY AND EARNING PREDICTION.

Earnings Decomposition, Value Relevance and Predictability

Where EARN is measured as net earnings. These variables are standardized ... Earnings Volatility and Earnings Predictability. Journal of Accounting and ...

Earnings Predictability of Quoted Firms in Nigeria - cribfb

The primary focus of this study is the predictability of earning as a measure of earnings quality of listed companies in Nigeria. ... earnings volatility on ...

Volatility Skew, Earnings Announcements, and the Predictability of ...

I show that volatility skew identifies which firms are likely to experience crashes, but only in short-window earnings announcement periods. The ...

Measuring Expected Volatility Using Earnings Line Items as Risk ...

The innovation that allows us to measure the expected earnings volatility driven by systematic risk is that the cross-section of income ...

What is Earnings Quality? - Vintti

More predictable earnings indicate higher quality. Smoothness: This gauges the volatility of earnings over time. Smoother, less volatile ...

EARNINGS VOLATILITY, CASH FLOW VOLATILITY AND ...

... earnings predictability by analysts. Prior research has not reached a consensus on whether income smoothing either provides or garbles information for ...

Earnings Volatility and Cost of Debt - DiVA portal

Earning's volatility and earnings predictability. Journal of Accounting and Economics(47), 160-181. Francis, J. , LaFond, R. , Olsson, P ...